A Four-Bill Legislative Package

Rebuilding American Manufacturing through Free-Market Incentives

Market-based tax and finance incentives to restore domestic manufacturing, strengthen critical supply chains, and counter China's mercantilism. Estimated returns of $2–$4 trillion in cumulative GDP, 3–5 million jobs, and $100–$250B/yr in trade improvement.

$940B – $1.12T

10-Year Package Cost

$2.1 – $4.0T

Cumulative GDP Impact

2.8 – 5.6 million

Jobs Created/Preserved

$100 – $250B/yr

Trade Improvement/yr

Bottom Line

We have a tremendous opportunity to incentivize manufacturing companies to adopt advanced manufacturing, innovate, and restore lost American product leadership while regaining national security. Current equity and loan programs, while critical to the DIB, cannot scale to the tens of thousands of middle-tier suppliers required for a robust industrial base. This package uses simple tax and finance incentives tied to Domestic Value Added (DVA: U.S. labor, facilities, and domestic inputs) to improve manufacturing returns and unlock lower-cost private financing across the full supply chain, especially the "missing middle" which current programs do not reach.

Manufacturing returns lag other industries: money and talent follow returns. If we want to rebuild manufacturing, we need to improve its return profile.

The Package

A Free-Market Incentive Suite

This package complements the One Big Beautiful Bill, Administration actions, OSC, and LPO by introducing free-market incentives throughout the manufacturing supply chain.

01IRC Section 38A

MINA Act

Manufacturing Incentives Now Act

For every dollar you spend on American workers, suppliers, and factories, the United States will give you up to 6 cents in tax credits.

10-Year Cost

$500–560B (10-year)

02IRC Section 38B

DO IT NOW Act

Domestic Offensive and Defensive Industrial Transformation Now Act

For every dollar you spend on domestic labor, materials, and equipment in strategic sectors, the United States will give you back up to 20 cents as a tax credit.

10-Year Cost

$380–480B (10-year)

03Government-Sponsored Enterprise

Mannie Mac

Manufacturing Finance Corporation Act

A manufacturing loan-guarantee corporation to mobilize bank capital, incentivize investment, and securitize loans — catalyzing a new era of American industrial growth.

10-Year Cost

$25B (appropriation)

04IRC Section 1202A

MICA

Made in America Continuity Act

QSBS-style capital gains exclusion for long-term, onshore manufacturing succession — preserving local capability and rewarding patient ownership.

10-Year Cost

$30–50B (10-year)

Return on Investment

A Good Return for the American People

Investment

$940B – $1.12T

package cost

GDP Return

$2.1 – $4.0T

cumulative GDP

ROI Multiple

2.2× – 3.6×

GDP return per dollar

Cost of Inaction

Package Enacted: +$2.1–4.0T GDP, +2.8–5.6M jobs, improved trade balance

No Action: –2.9M jobs at risk (TCJA), –$470B/yr GDP, continued deficit

Why Now

These can move as standalone bills or as part of reconciliation. But the reconciliation window, if it happens, requires action now. We lost manufacturing over 30 years — getting it back is not fast, easy, or cheap.